Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Service Tax Voluntary Compliance Encouragement Scheme, 2013 - Short and delayed payment of duty of ₹ 439/- - Amt short paid at the time of making first instalment but was subsequently paid at the time of second instalment - bonafide mistake pertaining to calculation of tax - Govt. of India to take final decision - HC
Service Tax Voluntary Compliance Encouragement Scheme, 2013 - Short and delayed payment of duty of ₹ 439/- - Amt short paid at the time of making first instalment but was subsequently paid at the time of second instalment - bonafide mistake pertaining to calculation of tax - Govt. of India to take final decision - HC
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